本文關(guān)鍵詞： 便利店 預(yù)算編制 預(yù)算指標(biāo)　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：預(yù)算是企業(yè)管理的一種科學(xué)手段，以企業(yè)戰(zhàn)略規(guī)劃為依據(jù)，通過對(duì)收入、成本、費(fèi)用以及資金等項(xiàng)目進(jìn)行分析、預(yù)測(cè)和決策，實(shí)現(xiàn)對(duì)企業(yè)各種資源的合理配置，從而高效地開展企業(yè)的經(jīng)營(yíng)活動(dòng)。預(yù)算編制的好壞決定著預(yù)算數(shù)據(jù)的質(zhì)量，影響企業(yè)目標(biāo)的達(dá)成，特別是在零售行業(yè)。FM公司是廣州市內(nèi)經(jīng)營(yíng)連鎖便利店的一家公司，本文以該公司作為研究對(duì)象，通過對(duì)其預(yù)算編制的現(xiàn)狀進(jìn)行分析，找出編制預(yù)算過程中存在的主要問題，，并具有針對(duì)性的提出改進(jìn)建議，有助于提高公司對(duì)各分店的管控能力。 本文共分為三個(gè)部分： 首先，對(duì)論文研究的背景、研究意義以及國(guó)內(nèi)外有關(guān)預(yù)算編制理論的研究進(jìn)行了闡述，并介紹了本文研究的目標(biāo)、內(nèi)容、方法以及論文框架，為繼續(xù)深入研究打下理論基礎(chǔ)； 其次，對(duì)FM公司的概況、公司制定預(yù)算的原因、公司預(yù)算編制現(xiàn)狀、預(yù)算完成情況以及預(yù)算編制存在的問題進(jìn)行了詳細(xì)的闡述和分析，在公司概況中介紹了公司的背景、經(jīng)營(yíng)范圍以及組織架構(gòu)；在公司預(yù)算編制現(xiàn)狀中重點(diǎn)介紹公司編制預(yù)算的內(nèi)容和過程。在這些現(xiàn)狀的基礎(chǔ)上對(duì)其實(shí)施情況以及存在的問題進(jìn)行了分析； 最后，針對(duì)FM公司預(yù)算編制存在的問題提出了優(yōu)化建議，包括鼓勵(lì)分店職員參與預(yù)算的編制、結(jié)合分店實(shí)際制定預(yù)算、加強(qiáng)溝通減少信息不對(duì)稱以及合理分解預(yù)算指標(biāo)等，最后對(duì)優(yōu)化實(shí)施效果進(jìn)行了簡(jiǎn)單的預(yù)測(cè)，并就FM公司預(yù)算編制優(yōu)化方案實(shí)施過程中的保障措施進(jìn)行了闡述，包括加強(qiáng)對(duì)分店職員的教育、提升管理層對(duì)預(yù)算編制工作的重視以及及時(shí)了解分店客觀環(huán)境的變化三個(gè)內(nèi)容。
[Abstract]:Budget is a scientific means of enterprise management, based on enterprise strategic planning, through the analysis, prediction and decision of income, cost, cost and fund, the rational allocation of various resources of the enterprise can be realized. The quality of budget preparation determines the quality of budget data and affects the achievement of enterprise objectives, especially in the retail industry. FM is a company operating chain convenience stores in Guangzhou. This paper takes the company as the research object, through the analysis of the current situation of its budget preparation, finds out the main problems in the budget preparation process, and puts forward some suggestions for improvement, which is helpful to improve the management and control ability of the company to each branch store. This paper is divided into three parts:. First of all, the background of this paper, the significance of the study and the domestic and foreign research on the budgeting theory are expounded, and the objectives, contents, methods and the framework of the paper are introduced, which will lay a theoretical foundation for further research. Secondly, the general situation of FM company, the reasons of the company's budget, the current situation of the company's budget preparation, the status of budget completion and the problems existing in the budget preparation are elaborated and analyzed in detail, and the background of the company is introduced in the company's general situation. Business scope and organizational structure; in the current situation of the company budget preparation focus on the content and process of the company budget. On the basis of these status quo the implementation of the situation and the existing problems are analyzed. Finally, some suggestions are put forward to optimize the budgeting problems of FM company, including encouraging the staff to participate in the budget preparation, making the budget in combination with the actual situation, strengthening communication and reducing information asymmetry, and reasonably breaking down the budget target, and so on. Finally, the paper makes a simple prediction of the effect of optimization implementation, and expounds the safeguard measures in the process of implementing the budget optimization scheme of FM company, including strengthening the education for the staff of branch stores. Enhance management attention to budgeting and timely understanding of the changes in the objective environment of the store.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F715.5;F721.7

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